Laws and Regulations

Regional Favorite Qualification
And the Direct Situation of Investment Location

Mains Investment Regions:

Region 1: Phnom Penh, Kandal, Kampong Speu, Takeo, Kampot, Kampong Som, Koh Kong, Kampong Cham

Region 2: Prey Veng, Svay Rieng, Kampong Chhnang

Region 3: Kampong Thom, Pursat, Battambang, Banteay Meanchey, Siem Reap

Region 4: Kratie, Stung Treng, Rattanakiri, Mondulkiri, Preah Vihea

Favorite Rate:
Percentage for reduction (%)

Region 1:                    0

Region 2:                  10

Region 3:                  20

Region 4:                  30

Direct Situation of Business Location:

The direct situation of business location related to:

1) Rural infrastructure: The favorite rate shall be classified as follows:

 a)- 0 to 5 km from the national road, railway, waterway:  0%

 b)- 6 km to 20 km from the national road, railway, waterway: 5%

 c)- Over 20 km from the national road, railway, waterway:  10%

2) First bushes, trees, land clearance: The favorite rate shall be classified as follows:

a)- Old land that had already been cleared and can proceed to the plantation, do not      need anymore clearance:     0%

b)- Land that had already been cleared but longtime abandoned and need some accessories work or new land but do not need so much clearance:       5%

c)- New land need to clear many times and possible existence of land-mines:       10%

The favorite rate shall be calculated in accordance to the region and the direct situation of business varied from 0% to 50% of the type of soil’s rental fee.